The following partially completed process cost summary describes the July production activities of Ashad Company. Its production output is sent to its warehouse for shipping. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion. Equivalent Units of Production Units transferred out Units of ending work in process Direct Materials 36,000 3,300 Conversion 36,000 1,980 Equivalent units of production 39,300 37,980 Costs per EUP Costs of beginning work in process Costs incurred this period Direct Materials $ 22,150 425,870 Conversion $ 2,640 217,644 Total costs $ 448,020 $ 220,284 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 2,800 36,500 36,000 3,300 Prepare its process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Costs Charged to Production Costs of beginning work in process Costs incurred this period $ 24,790.00 643,514.00 Total costs to account for $ 668,304.00 $ 0.00 Total costs accounted for *Difference due to rounding cost/unit Unit Reconciliation Units to account for Beginning work in process Units started this period 2,800 36,500 Total units to account for 39,300 Total units accounted for Completed and transferred out 36,000 Ending work in process 3,300 Total units accounted for 39,300 Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP-Materials % Conversion EUP- Conversion Equivalent units of production Cost per EUP Materials Conversion Cost of beginning work in process Costs incurred this period Total costs Costs Costs EUP EUP - Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation 0 0 Costs transferred out EUP Cost per EUP Total cost Direct materials Conversion Total transferred out Cost per Costs of ending work in process EUP Total cost EUP Direct materials $ 0.00 Conversion $ 0.00 Total ending work in process Total costs accounted for